Opinion
21210-19L
02-06-2023
ALL IS WELL HOMECARE SERVICES, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
We will modify the schedule under which the parties will address lien-related issues pending in this case. In this order, familiarity with our previous orders (Docs. 29 and 20) is presumed.
Untimely CDP request for lien notice
IRS Appeals issued to P a notice of tax lien filing dated March 7, 2019. Forty-one days later--on April 17, 2019--petitioner submitted a Form 12153 requesting a CDP hearing. IRS Appeals regarded the lien-related CDP request as untimely. IRS Appeals sustained the notice of federal tax lien in a "Decision Letter on Equivalent Hearing" on November 1, 2019, and petitioner timely filed a petition in the Tax Court on Monday, December 2, 2019.
As to the levy-based collection--not currently of interest--IRS Appeals issued to petitioner a notice of intent to levy dated March 18, 2018, and for this levy notice petitioner's CDP request submitted April 17, 2019 was timely. After the CDP hearing, Appeals issued a notice of determination on November 1, 2019, and petitioner's petition filed on Monday, December 2, 2019 was timely as to the levy determination.
Motion for summary judgment
As to both lien and levy issues, the Commissioner filed a motion for summary judgment (Doc. 10). The motion pointed out the untimeliness of the CDP request as to the lien, but the Commissioner requested summary judgment without making any distinction between the lien and the levy.
Order for supplemental briefs
For merits-related reasons, the Court denied without prejudice the summary judgment motion as to the levy; but as to the lien we noted the threshold questions (arising from the untimely CDP request), stated that the motion remained pending (see Doc. 30), and ordered (see Doc. 29) that the parties were to file supplemental memoranda (the Commissioner's by January 20, 2023, and petitioner's by February 17, 2023) on four questions, including "(3) whether the deadline of section 6320(a)(3)(B) is subject to equitable tolling." (Doc. 29 at 5.) The Commissioner requested and received (see Docs. 31-32) an extension of time to file his supplemental memorandum on February 1, 2023, and he did so.
Organic Cannabis
The Commissioner's memorandum "notes that this issue is pending before the Court in Organic Cannabis Foundation, LLC v. Commissioner, Docket No. 381-22L, where supplemental briefing on the issue is ongoing and an amicus brief has been filed." (Doc. 36 at 5, n.1.) It appears from the Court's record that the briefing of a motion to dismiss for lack of jurisdiction as to 2018 in the Organic Cannabis was completed February 1, 2023.
We believe that judicial economy, as well as the economies of the parties in this case, may be promoted if we await the outcome in Organic Cannabis of that case's issues that are common with issues in this case. It is therefore
ORDERED that the second "Ordered" paragraph (requiring petitioner to file a memorandum by February 17, 2023) in our order of December 15, 2022 (Doc. 29), is hereby vacated. Petitioner is not required to file a memorandum by that date (but may do so if it wishes). It is further
ORDERED that the Commissioner shall file in this case a report on the status of Organic Cannabis by April 7, 2023, or, if sooner, 15 days after the Tax Court issues an order ruling on the motion to dismiss filed February 22, 2022.